GRAY v. COMMISSIONER

Docket No. 38172.

13 T.C.M. 1137 (1954)

T. C. Memo. 1954-225

J. Maurice Gray v. Commissioner.

United States Tax Court.

Filed December 17, 1954.


Attorney(s) appearing for the Case

J. Maurice Gray, Esq., 1421 Chestnut Street, Philadelphia, Pa., pro se. Edward Pesin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in the petitioner's income tax for the calendar year 1948 in the amount of $686.27. The sole question presented is whether the disappearance of the petitioner's wallet occurred under such circumstances as to entitle him to a deduction for a loss arising from theft, under section 23(e)(3) of the Internal Revenue Code of 1939.

Findings of Fact

The petitioner filed his...

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